Kenya Business Rates
Current rates for M-Pesa, PAYE, VAT, and CBK. Bookmark this page.
M-Pesa Transaction Fees
As of 2026-10-08. Buy Goods (Till) is free for the sender. Use the calculator for exact fees.
| Amount (KES) | Send (Registered) | Withdraw (Agent) | Paybill |
|---|---|---|---|
| 1 - 100 | KES Free | KES Free | KES Free |
| 101 - 500 | KES 7 | KES 28 | KES 7 |
| 501 - 1,000 | KES 13 | KES 28 | KES 13 |
| 1,001 - 2,500 | KES 23 - 33 | KES 28 | KES 23 - 33 |
| 2,501 - 5,000 | KES 53 - 57 | KES 51 - 69 | KES 53 - 57 |
| 5,001 - 10,000 | KES 78 - 90 | KES 87 - 115 | KES 78 - 90 |
| 10,001 - 50,000 | KES 100 - 108 | KES 167 - 220 | KES 100 - 108 |
| 50,001 - 150,000 | KES 108 | KES 220 | KES 108 |
PAYE Tax Bands (Monthly)
As of 2026-07-01. Personal relief: KES 2,400/month.
| Taxable Income Band | Rate |
|---|---|
| First KES 24,000 | 10% |
| Next KES 8,333 (24,001 - 32,333) | 25% |
| Next KES 467,667 (32,334 - 500,000) | 30% |
| Next KES 300,000 (500,001 - 800,000) | 32.5% |
| Above KES 800,000 | 35% |
Other Key Rates
VAT (Standard)
16%
KRA standard rate
Corporate Tax
30%
Resident companies
CBK Base Rate
10.75%
Central Bank Rate (Oct 2026)